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All Journal Jurnal Akuntansi dan Bisnis Indicators : Journal of Economic and Business
Adi Firman Ramadhan
Departemen Akuntansi, Fakultas Ekonomika Dan Bisnis, Universitas Diponegoro
Economics, Econometrics & Finance Environmental Science Social Sciences

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 1 
Analisis Kendala Implementasi Sistem Informasi Akuntansi pada Perguruan Tinggi Negeri Adi Firman Ramadhan
Jurnal Akuntansi dan Bisnis Vol 15, No 2 (2015)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1237.87 KB) | DOI: 10.20961/jab.v15i2.183

Abstract

Background – Accounting information systems (AIS) is both a requirement and a necessity for State Universities (PTN) holding a public service body (BLU) status. This study investigates the implementation problems of the AIS-UNS at the Sebelas Maret University (UNS). The instruments used refer to the instruments of information systems success (Delone and Mclean) model. Research method – The methodology is case study analysis and is descriptive. Result – The study finds that the AIS application in terms of the user interface and infrastructure was sufficient. Operators and administrators state that system quality and service quality are quite good and are satisfied with the application. Information users state that information quality is good but are not satisfied with the AIS-UNS. Currently, the application is being used for financial reporting and has increased timeliness of reporting, and has provided convenience in cash management. The process of planning and budgeting, managing receivables and investments have not used the AIS-UNS application. Conclusion – The main constraints in the implementation of AIS-UNS are: (a) the inherent difficulty of generating combined reports based on PSAK (accrual-basis) and SAP (cash-basis) required for BLUs. (b) Verification process of data and information, (c) Top level management, at the university and faculty level, mind set that AIS is needed only for financial reporting responsibilies. (d) Performance and integrity of relevant human resources are still lacking. Deeper understanding of accounting information systems at BLU universities can be deepened by adding more and varied interviewees for future research
Komite Audit, Kualitas Audit dan Manajemen Laba (Studi Empiris Pada Perusahaan Non-Finansial Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017) Tori Agustrin; Adi Firman Ramadhan
Journal of Economics and Business Vol 2, No 2 (2020): November
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47729/indicators.v2i2.75

Abstract

Interaction between various internal and external corporate governance mechanism in reducing earning management must be analyzed deeply. Based on this case, this study aims to analyze the effect of the effective audit committee and the interaction between the audit committee with the qualified external auditor in reducing earning management. Audit committee is measured by forming a score from the number of members formed an audit committee and the number of audit committee’s meetings in one year, while audit quality from external auditor is measured based on the auditor’s industry specialization, auditor’s reputation and audit tenure. The sample of this study was obtained through purposive sampling method so that 93 samples of non-financial company in Indonesia was obtained. A linear-multiple regression analysis was used to test the hypothesis of this study. The result of this study indicate that the audit committee has a negative effect on earning management, the interaction between the audit committee and industry specialist auditor has no effect on earning management, the interaction between the audit committee and Big Four auditor has a negative effect on earning management and the interaction between the audit committee and auditor tenure has no effect on earning management.
Pengaruh Spesialisasi Industri Auditor, Reputasi Auditor, dan Audit Tenure terhadap Audit Report Lag Dyah Puspa Arumningtyas; Adi Firman Ramadhan
Journal of Economics and Business Vol 1, No 2 (2019): November
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.052 KB) | DOI: 10.47729/indicators.v1i2.37

Abstract

This study aims to empirically examine the relationship between industry auditor specialization, auditor reputation, and audit tenure, to audit report lag in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample consisted of 67 companies listed on the Indonesia Stock Exchange for the period 2015-2017. The data used in this study are secondary data and sample selection using purposive sampling method. The analysis model uses multiple linear regression analysis. The results of this study indicate that auditor industry specialization has a negative effect on audit report lag, auditor reputation has no effect on audit report lag, and audit tenure has a negative effect on audit report lag.
Pengaruh Ownership Structure dan Board Governance Terhadap Dividend Payout Ratio Eliza Andriani BR Surbakti; Adi Firman Ramadhan
Journal of Economics and Business Vol 3, No 1 (2021): May
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47729/indicators.v3i1.73

Abstract

This research aims to examine the effect of corporate governance on dividend policy. The ownership structure is divided into controlling ownership, government-controlled firm, foreign-controlled firm and board governance is divided to board independent and intensity as independent variables, while dividend payout ratio as dependent variable. Firm size, growth, return on assets, and leverage are also added as control variable. This research uses a sample consisting of 85 banking companies listed on Indonesia Stock Exchange in the period of 2013-2017. The purposive sampling method was used in selecting the research sample. Static panel data technique which was estimated using Tobit regressions are choosen for this research statistic analysis. The result of this research shows that controlling ownership and government-controlled firm have a positive significant effect on the dividend payout ratio, but foreign-controlled firm have a negative significant effect on the dividend payout ratio. Meanwhile, board independent and intensity have a positive but no significant effect on the dividend yield.
Impact of Corporate Governance on Research & Development Investment in The Pharmaceutical Industry in Indonesia Rahmat Septiandendi; Adi Firman Ramadhan
Journal of Economics and Business Vol 3, No 2 (2021): November
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47729/indicators.v3i2.74

Abstract

Deciding the investment scale of a company's Research & Development is a strategic investment decision related to creating long-term value of the company and it is a very important decision because it has a certain level of risk and the cost is not small. Corporate governance of a company differs according to the ownership structure of each company, and corporate governance will affect the company's decision-making. The purpose of this study is to examine the effect of corporate governance structure, namely major shareholder, institutional investor, and outside directors to investment research & development at a pharmaceutical company listed in Indonesian Stock Exchange period 2010 to 2017. The population of this study is a pharmaceutical company listed on the Indonesia Stock Exchange. The number of pharmaceutical companies listed during the period 2010 to 2017 is as many as 11 companies. By using purposive sampling, obtained a sample of 5 companies. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that major shareholders have a positive significant influence on research & development investment. Meanwhile, the institutional investor has a positively significant influence on research & development investment. And the outside directors have an insignificant negative effect on investment & development investment.
Co-Authors Dyah Puspa Arumningtyas Eliza Andriani BR Surbakti Rahmat Septiandendi Tori Agustrin